The Relationship between Banking Supervisors and Banks' External Auditors
Briefing
30-06-2016
The briefing prepared by the Economic Governance Support Unit sketches the different roles that banking supervisors and banks' external auditors fulfil, outlines the need and extent to which they currently exchange information, and explains why in future they shall establish a more formal effective dialogue. Responsibilities for the enforcement of accounting rules and the review of accounting rules are briefly set out as well.
Briefing
Om dette dokument
Type af publikation
Forfatter
Nøgleord
- administrativ ledelse
- bank
- bankret
- banksystem
- banktilsyn
- civilret
- FINANSER
- information og informationsbehandling
- kontrolbeføjelse
- kredit- og finansinstitutter
- LOVBESTEMMELSER
- nationalregnskab
- POLITIK
- politisk ramme
- regnskabsforvaltning
- revision
- revision af regnskaber
- solvens
- standardiseret regnskabssystem
- UDDANNELSE OG KOMMUNIKATION
- udveksling af information
- VIRKSOMHEDER OG KONKURRENCE
- ØKONOMI